Delhi High Court Sets Aside PRC Orders for Failure to Grant Personal Hearing
By J the App
Executive Summary
The Delhi High Court examined whether the Policy Relaxation Committee (“PRC”) could reject an exporter’s request for recognition of export shipments under the Advance Authorization Scheme without properly considering allegations of technical glitches, genuine hardship, and repeated requests for personal hearing.
The Court held that the impugned orders suffered from non-application of mind and violation of principles of natural justice, particularly in light of Paras 2.59 and 2.60 of the Foreign Trade Policy (“FTP”).
Consequently, the Court set aside the PRC orders and remanded the matter for fresh consideration after granting effective personal hearing.
Domain : Indirect Tax | Customs
Case Snapshot
The judgment was rendered...
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